File:  DI






Fiscal Accounting


The superintendent shall be responsible for receiving and properly accounting for all funds of the district.


All funds received and/or disbursed by any agency of the school system including any and all district transactions shall be accounted for carefully and accurately; shall conform with generally accepted principles of governmental accounting providing for the appropriate separation of accounts, funds and special moneys, and shall be done in a manner that is easily reviewed and lends itself to auditing.


When accounting for any enterprise funds the district shall use the full accrual basis of accounting.


Adoption date: Unknown

Revised: Jan. 26, 2004


LEGAL REFS.:    C.R.S. 22-44-103 (enterprise funds accounting methods)

                              C.R.S. 22-45-102